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Course No: 151922

Revenue Recognition and Performance Obligations

$20

  • Credits: 1.0
  • Program level: Overview
  • Prerequisites: None
  • Advance preparation::

Field of Study: Accounting

Course Description

This course provides an overview of the second step in the revenue recognition process – the identification of performance obligations. This includes a discussion of key definitions and considerations along with the detailed accounting guidance from ASC Topic 606. This course incorporates excerpts from the FASB’s basis for conclusions as well as post-implementation information provided by the FASB from its comprehensive Q&A Publication.

Learning objectives

  • a:3:{i:0;s:65:"List the five steps involved in the new revenue recognition model";i:1;s:70:"Recognize the criteria involved in identifying performance obligations";i:2;s:75:"Identify post-implementation issues and considerations provided by the FASB";}

Course Material: Online Material

Type of delivery method: QAS Self-study

Final examination expiration date:

The program participant will have one year from the date of purchase to complete the course and final examination.

We are Register with

Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

Web CPE is registered with the IRS to provide Continuing Education (CE) programs to the Enrolled Agents and other tax return practitioners.

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